Civic Intelligence

Woodside Cemetery Association

990 • Fiscal year 2015 • EIN 31-0495480

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 31, 2015

1401 Woodside BlvdMiddletown, OH 45044

(513) 422-3291

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.68x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Net Margin

30th percentile

-1.7%

Higher net margin than 30% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

36th percentile

$109,278

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2015 filings • $10M-$25M nonprofits • Source year 2015

Asset Growth

41st percentile

-0.5%

Faster asset growth than 41% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-53%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$16,392,517

Down $85,443 (-0.5%) from 2014

Net Assets

Down

$15,354,122

Down $26,337 (-0.2%) from 2014

Liabilities

Down

$1,038,395

Down $59,106 (-5.4%) from 2014

Revenue

Down

$1,527,812

Down $1,727,822 (-53%) from 2014

Expenses

Up

$1,554,149

Up $247,146 (+19%) from 2014

Net Income

Down

-$26,337

Down $1,974,968 (-101%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $14,101,429Liabilities 2011: $1,025,096Net Assets 2011: $13,076,3332011Assets 2012: $14,356,707Liabilities 2012: $1,100,412Net Assets 2012: $13,256,2952012Assets 2013: $15,293,785Liabilities 2013: $1,124,162Net Assets 2013: $14,169,6232013Assets 2014: $16,477,960Liabilities 2014: $1,097,501Net Assets 2014: $15,380,4592014Assets 2015: $16,392,517Liabilities 2015: $1,038,395Net Assets 2015: $15,354,1222015Assets 2016: $16,279,135Liabilities 2016: $990,841Net Assets 2016: $15,288,2942016Assets 2017: $17,523,761Liabilities 2017: $1,061,187Net Assets 2017: $16,462,5742017Assets 2018: $18,519,241Liabilities 2018: $1,020,527Net Assets 2018: $17,498,7142018Assets 2019: $19,180,522Liabilities 2019: $1,037,797Net Assets 2019: $18,142,7252019Assets 2020: $18,938,430Liabilities 2020: $543,847Net Assets 2020: $18,394,5832020Assets 2021: $23,469,990Liabilities 2021: $450,797Net Assets 2021: $23,019,1932021Assets 2023: $22,093,445Liabilities 2023: $446,304Net Assets 2023: $21,647,1412023Assets 2024: $23,402,105Liabilities 2024: $339,849Net Assets 2024: $23,062,2562024Assets 2025: $25,074,260Liabilities 2025: $329,398Net Assets 2025: $24,744,8622025

Highlighted filing

2015

Assets$16,392,517
Liabilities$1,038,395
Net Assets$15,354,122

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,217,3152011Expenses 2012: $1,252,2242012Expenses 2013: $1,361,4682013Revenue 2014: $3,255,634Expenses 2014: $1,307,003Net Income 2014: $1,948,6312014Revenue 2015: $1,527,812Expenses 2015: $1,554,149Net Income 2015: -$26,3372015Revenue 2016: $1,449,324Expenses 2016: $1,515,152Net Income 2016: -$65,8282016Revenue 2017: $2,404,811Expenses 2017: $1,230,532Net Income 2017: $1,174,2792017Revenue 2018: $2,561,903Expenses 2018: $1,525,768Net Income 2018: $1,036,1352018Revenue 2019: $2,024,253Expenses 2019: $1,380,242Net Income 2019: $644,0112019Revenue 2020: $2,366,922Expenses 2020: $2,115,066Net Income 2020: $251,8562020Revenue 2021: $6,470,841Expenses 2021: $1,846,231Net Income 2021: $4,624,6102021Revenue 2023: $3,117,442Expenses 2023: $2,100,193Net Income 2023: $1,017,2492023Revenue 2024: $3,421,192Expenses 2024: $2,006,077Net Income 2024: $1,415,1152024Revenue 2025: $3,784,620Expenses 2025: $2,102,993Net Income 2025: $1,681,6272025

Highlighted filing

2015

Revenue$1,527,812
Expenses$1,554,149
Net Income-$26,337
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 31, 2015
Return Version
2014v6.0
Gross Receipts
$6,501,909
Mission and Program Overview

Mission

To provide burial and cremation services to the greater middletown area. To provide burial and cremation services in an uplifting and beautiful area for the publics loved ones.

To provide burial and cremation services to the greater middletown area. To provide an uplifting, beautiful landscaped area for the public's loved ones.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,098,361$12,019,697▼ $78,664
Land, Buildings, and Equipment, Net$3,616,945$3,614,547▼ $2,398
Investments Other Securities$391,896$429,004▲ $37,108
Accounts Receivable$230,183$231,588▲ $1,405
Cash and Non-Interest-Bearing Accounts$64,706$76,543▲ $11,837
Prepaid Expenses and Deferred Charges$13,955$16,622▲ $2,667
Inventories for Sale or Use$61,914$4,516▼ $57,398
Total Assets$16,477,960$16,392,517▼ $85,443
Liabilities
Mortgage Notes Payable Secured by Investment Property$582,643$535,557▼ $47,086
Deferred Revenue$403,081$399,828▼ $3,253
Accounts Payable and Accrued Expenses$111,777$103,010▼ $8,767
Total Liabilities$1,097,501$1,038,395▼ $59,106
Net Assets / Fund Balance
Permanently Rstr Net Assets$10,324,864$10,140,695▼ $184,169
Unrestricted Net Assets$3,728,950$3,866,032▲ $137,082
Temporarily Rstr Net Assets$1,326,645$1,347,395▲ $20,750
Total Net Assets Fund Balance$15,380,459$15,354,122▼ $26,337
Total Liabilities and Net Assets / Fund Balance$16,477,960$16,392,517▼ $85,443

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,225,545$1,380,623$4,606,168
Equipment$76,148$863,349$939,497
Leasehold Improvements$163,596$616,774$780,370
Land$149,258-$149,258
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frederick T WehrGeneral ManaFT$102,115$7,163$109,278
Daniel C DiverPresidentPT$2,700-$2,700
C Dudley InwoodVice PresidePT$2,400-$2,400
Charles BartonTreasurerPT$2,400-$2,400
David a HarrisonAssistant TrPT$2,400-$2,400
Michael T McneilSecretaryPT$2,400-$2,400
Revenue and Support

Revenue Composition

Contributions and Grants
$5,250
Program Service Revenue
$434,809
Investment Income
$437,095
Other Revenue
$650,658
All Other Contributions
$5,250
Change in Net Assets
$-26,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$803,889
Salaries, Compensation, and Employee Benefits$750,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$457,876--$457,876
Other Expenses$177,536--$177,536
Other Employee Benefits$144,931--$144,931
Depreciation Depletion$137,997--$137,997
Current Officers, Directors, Trustees, and Key Employees$121,578--$121,578
Occupancy$62,595--$62,595
Fees for Service Investment Mgmnt Fees$57,741--$57,741
Advertising$54,923--$54,923
Office Expenses$28,690--$28,690
Pension Plan Contributions$25,875--$25,875
Interest$25,597--$25,597
Fees for Services Management$24,941--$24,941
Fees for Services Accounting$10,747--$10,747
Fees for Services Legal$5,426--$5,426
Conferences and Meetings$4,885--$4,885
Total Functional Expenses$1,554,149$0$0$1,554,149
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

NO COMMITTEES EXIST.

Form 990, Page 6, Part VI, Line 11B

The general manager reviews the 990 prior to filing with the irs.

Form 990, Page 6, Part VI, Line 19

Documents are not available to the public.

Filing and Contact Details

Filer

Filer Name
Woodside Cemetery & Arboretum
EIN
31-0495480
Phone
5134223291
Address
1401 WOODSIDE BLVD, MIDDLETOWN, OH 45044

Signing Officer

Name
Fred Wehr
Title
General Manager
Phone
5134223291
Signed
2015-12-31

Organization Details

Formed
1891
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
14

Preparer

Firm
Gross & Co Licensed Bus Professionals
Address
1208 SUNSET ST, MIDDLETOWN, OH 45042-2890
Preparer
Nancy L Gross CPA
Phone
5134246035
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The association adopted the provisions for accounting for uncertainty in income taxes on january 1, 2009. Thos provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the association's income tax returns. The association's income tax filings are subject to audit by various taxing authorities. The association's open audit periods are 2011 - 2014. The association's policy with regards to interest and penalties is to recognize interest through interest expense and penalties through other expenses. In evaluating the association's tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered. The association believes their estimates are appropriate based on current facts and circumstances.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt177325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32503
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4900
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt02300861
IRS990/PYOtherExpensesAmt0593737
IRS990/PYOtherRevenueAmt0546233
IRS990/PYProgramServiceRevenueAmt0408540
IRS990/PYRevenuesLessExpensesAmt01941622
IRS990/PYSalariesCompEmpBnftPaidAmt0720275
IRS990/PYTotalExpensesAmt01314012
IRS990/PYTotalRevenueAmt03255634
IRS990/ReconcilationRevenueExpnssAmt0-26337
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015170
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03225545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01380623
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04606168
IRS990ScheduleD/EquipmentGrp/BookValueAmt076148
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0863349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0939497
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0149258
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0149258
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0163596
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0616774
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0780370
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ADOPTED THE PROVISIONS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ON JANUARY 1, 2009. THOS PROVISIONS CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE 2011 - 2014. THE ASSOCIATION'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSES. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03614547
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MANAGER REVIEWS THE 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01326645
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01347395
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016477960
IRS990/TotalAssetsEOYAmt016392517
IRS990/TotalAssetsGrp/BOYAmt016477960
IRS990/TotalAssetsGrp/EOYAmt016392517
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05250
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01554149
IRS990/TotalFunctionalExpensesGrp/TotalAmt01554149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01097501
IRS990/TotalLiabilitiesEOYAmt01038395
IRS990/TotalLiabilitiesGrp/BOYAmt01097501
IRS990/TotalLiabilitiesGrp/EOYAmt01038395
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015380459
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015354122
IRS990/TotalOtherCompensationAmt07163
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0597
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0597
IRS990/TotalProgramServiceExpensesAmt01554149
IRS990/TotalProgramServiceRevenueAmt0434809
IRS990/TotalReportableCompFromOrgAmt0114415
IRS990/TotalRevenueGrp/ExclusionAmt0386994
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01135568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01527812
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016477960
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016392517
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03728950
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03866032
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.WOODSIDECEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRED WEHR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05134223291
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODSIDE CEMETERY & ARBORETUM
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0310495480
ReturnHeader/Filer/PhoneNum05134223291
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 WOODSIDE BLVD
ReturnHeader/Filer/USAddress/CityNm0MIDDLETOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045044
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311302040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROSS & CO LICENSED BUS PROFESSIONALS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01208 SUNSET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLETOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0450422890
ReturnHeader/PreparerPersonGrp/PhoneNum05134246035
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY L GROSS CPA
ReturnHeader/ReturnTs02016-01-19T12:35:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.1$0.33$24.7$3.78$2.10$1.68
2024Detailed filing. Detailed filing data is available for this year.$23.4$0.34$23.1$3.42$2.01$1.42
2023Detailed filing. Detailed filing data is available for this year.$22.1$0.45$21.6$3.12$2.10$1.02
2021Detailed filing. Detailed filing data is available for this year.$23.5$0.45$23.0$6.47$1.85$4.62
2020Detailed filing. Detailed filing data is available for this year.$18.9$0.54$18.4$2.37$2.12$0.25
2019Detailed filing. Detailed filing data is available for this year.$19.2$1.04$18.1$2.02$1.38$0.64
2018Detailed filing. Detailed filing data is available for this year.$18.5$1.02$17.5$2.56$1.53$1.04
2017Detailed filing. Detailed filing data is available for this year.$17.5$1.06$16.5$2.40$1.23$1.17
2016Detailed filing. Detailed filing data is available for this year.$16.3$0.99$15.3$1.45$1.52$0.07
2015Detailed filing. Detailed filing data is available for this year.$16.4$1.04$15.4$1.53$1.55$0.03
2014Detailed filing. Detailed filing data is available for this year.$16.5$1.10$15.4$3.26$1.31$1.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$1.12$14.2$1.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$1.10$13.3$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$1.03$13.1$1.22